An empirical study of environmental cost drivers

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Auteurs
Date

19 mai 2010

Discipline
Type de document
Périmètre
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Identifiants
Source

HAL SHS (Sciences de l’Homme et de la Société)

Collection

Archives ouvertes

Organisation

Centre pour la communication scientifique directe

Licence

info:eu-repo/semantics/OpenAccess

Mots-clés Fr

Environmental Management Accounting Cost Driver Social & Environmental Responsibility

Sujets proches En

Expenses Costs (Economics)

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Simon Alcouffe et al., « An empirical study of environmental cost drivers », HAL SHS (Sciences de l’Homme et de la Société), ID : 10670/1.b1805e...

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Résumé En

This paper draws on Environmental Management Accounting (EMA) literature and cost driver theory to study the nature and role of environmental cost drivers. More specifically, two types of operations related to environmental protection were empirically examined: the removal of asbestos from buildings and soil remediation. Findings from a series of case studies are presented and discussed. The paper contributes to existing literature in three ways: (1) by testing the adaptability of cost drivers typologies in a non-traditional, non-industrial setting (2) by proposing a more dynamic vision of the cost of social and environmental responsibility of the firm, and (3) by shedding light on the complex interrelationships of environmental cost drivers.

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